Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Classification of ‘labels’ used in packing of cigarettes - ‘articles of paper’ and ‘not printed cartons’- if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt - the failure of the product to be covered by the heading proposed in the SCN suffices for acceptance of the one claimed by assessee - articles of paper
Classification of ‘labels’ used in packing of cigarettes - ‘articles of paper’ and ‘not printed cartons’- if the alternative proposed in the show-cause notice is not defensible, the claimed classification will prevail even if other headings be more apt - the failure of the product to be covered by the heading proposed in the SCN suffices for acceptance of the one claimed by assessee - articles of paper
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